https://www.taxtmi.com/caselaws?id=116332 A strong prima facie case can justify waiver of pre-deposit in a customs exemption dispute. The Tribunal noted that the imported drawings and designs had initially been assessed as part of the imported machine and that the exemption under Notification No. 25/2002-Cus. had been allowed at that stage. It also considered the appellant's classification claim under Chapter 49 and the limitation plea, and granted interim relief by waiving the entire duty demand for hearing purposes and allowing the stay petition. en-us Thu, 02 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 14:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116332 A strong prima facie case can justify waiver of pre-deposit in a customs exemption dispute. The Tribunal noted that the imported drawings and designs had initially been assessed as part of the imported machine and that the exemption under Notification No. 25/2002-Cus. had been allowed at that stage. It also considered the appellant's classification claim under Chapter 49 and the limitation plea, and granted interim relief by waiving the entire duty demand for hearing purposes and allowing the stay petition. Case-Laws Customs Thu, 02 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116332